Frank Miceli CPA*, MBA

Frank J. Miceli is a Partner in the Firm's Hartford, Connecticut office and leader of the New England Healthcare Industry Group as well as a member of
the Not-for-Profit Industry Group. With nearly 20 years of experience, his clients include hospitals, nursing homes, home health and hospice agencies,
residential group care programs, community health centers, residential drug treatment programs, programs for the developmentally disabled, behavioral
healthcare and others within the healthcare and not-for-profit industries.

Mr. Miceli has devoted his entire career to servicing the healthcare and not-for-profit industries. In addition to providing audit and assurance services,
his breadth of experience affords him the ability to assist clients in a multitude of operational matters including budgeting, financial reimbursement,
internal controls and compliance matters.

Mr. Miceli is a frequent speaker and has presented on various accounting and regulatory issues including annual accounting and auditing technical updates
and reimbursement matters. Mr. Miceli volunteers a significant amount of time on a variety of boards of directors and committees serving the healthcare
and not-for-profit industries. In addition, he actively maintains his status as a Fellow of the Healthcare Financial Management Association (HFMA)
– a recognized marker of leadership and professionalism.

Professional & Civic Affiliations

American College of Health Care Administrators

American Institute of Certified Public Accountants (AICPA)

Association for Long-Term Care Financial Managers, Board of Directors and Member

The 2016 Marcum Workplace Challenge raised a record $115,000 for four Long Island charities and the New York State Parks Department. To date, the annual run-walk for charity has raised more than $700,000. This year's check presentation took place on Giving Tuesday, November 29.

Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major
business markets throughout the U.S., as well as Grand Cayman, China and Ireland.